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HMRC internal manual

Money Laundering Regulations: Registration

From
HM Revenue & Customs
Updated
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Introduction: The Scope of this guidance

This guidance is effective from 15 December 2007 and replaces the guidance for the 2001 and 2003 Money Laundering Regulations (MLR). The 2003 Regulations were revoked with effect from 15 December 2007.

It is intended to provide information and advice about the principles and good practice that should be applied by HMRC staff involved in registration under the 2007 Regulations.

This guidance explains which business must register under the Money Laundering Regulations (MLR), when they must apply, and how we keep the register up to date. It should be read together with the Registration Notice MLR9 

This guidance is aimed primarily at HMRC staff and should not be relied upon by businesses that are supervised by us, to help them comply with the requirements of the Regulations. The guidance businesses should follow is contained in our Public Notices MLR8 and MLR9 and for Accountancy Service Providers, the Consultative Committee of Accountancy Bodies (CCAB) guidance.

Overall responsibility for this guidance lies with The Money Laundering Regulations Policy Team. The MLR Policy Team is responsible for maintaining, defending and developing policy for the Money Laundering Regulations.

Some sections of this guidance are exempt from release under the Freedom of Information Act 2000 and can not be viewed by the general public. The following message will be shown where this applies. “This text has been withheld because of exemptions in the Freedom of Information Act 2000”.